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OKLAHOMA ACCOUNTANCY BOARD Bulletin VOLUME 39, NUM B E R I J U LY 2011
Oklahoma Accountancy Board Welcomes Randall A. Ross, CPA, as Executive Director
It is my pleasure to an-nounce
that Randall A. Ross,
MBA, CPA, has been named
the Oklahoma Accountancy
Board’s new Executive Direc-tor,
effective April 19, 2011.
Mr. Ross most recently served
as Deputy Director for the
State of Oklahoma Depart-ment
of Central Services, and
brings to the Board a wealth
of experience in State Govern-ment,
public accounting, the
development and implemen-tation
of effective efficiency improving systems, budget, fi-nance,
and personnel administration.
A graduate of the University of Central Oklahoma, Mr.
Ross earned a Bachelor of Science degree in 1976 and a Mas-ters
degree in Business Administration in 1980. He became
a Certified Public Accountant in 1983 and was named Na-tional
Administrator of the Year in 1996, Choctaw Citizen
of the Year by Choctaw Nicoma Park Public School Founda-tion
in 2000, and Outstanding Member in Industry by the
Oklahoma Society of CPAs in the State of Oklahoma in 2006.
Mr. Ross also serves as the current Mayor of Choctaw, Okla-homa.
“This is a wonderful and challenging opportunity for me,”
stated Ross, “I am humbled and honored to have been cho-sen
as the Oklahoma Accountancy Board Executive Direc-tor.”
Mr. Ross’s immediate goals for the Board include an ex-panded
outreach program, broader services for registrants,
and better accessibility to the Board’s services. As Executive
Director, he will spearhead several major Board initiatives,
including the transition to birth-month registration, imple-mentation
of digital imaging technology, and the develop-ment
of a new Enterprise Licensing Management system.
We at The Oklahoma Accountancy Board are very ex-cited
to have new leadership. This is a great opportunity to
strengthen the Board staff and advance the mission of the
OAB throughout Oklahoma.
Janice L. Gray
OAB Chair, July 2010 - June 2011
Introducing New Members to the Board
Please join us in welcoming the newest members of the
Oklahoma Accountancy Board. Two members are returning
to continue service with the Board, and one new member has
been appointed.
Karen Cunningham, ChFC serves as President of the
Oklahoma Financial Center, which she co-founded. Ms.
Cunningham serves as a Registered Representative and In-vestment
Advisor Representative for NFP Securities, Inc.,
where she manages over $280 million of assets. She is a grad-uate
of the University of Oklahoma School of Business, and
has been a financial planner since 1980. Governor Mary Fal-lin
named Ms. Cunningham to replace Tom Volturo as lay
Board member.
Continued on Page 2 Under New Members
Contents
Announcing the Newly Appointed
Deputy Director............................................................ 2
Change Is Not Coming...It Is Here!............................... 2
OAB Recognizes Successful Candidates..................... 3
Changes In Continuing Professional Education......... 3
Enforcement Actions.................................................... 4
Candidates Corner......................................................14
Oklahoma Pass Rate for Uniform
CPA Examination....................................................14
New International Testing Options.......................14
Oklahoma Based Prometric Sites.........................14
Successful Candidates...........................................15
Jay Engelbach, CPA returns to serve as a Board member,
replacing outgoing member Kim Shoemake. Engelbach pre-viously
served on the Board from 2002 – 2007. Mr. Engel-bach
is a former president of the OSCPA, and was inducted
into the Accounting Hall of Fame in 1996. After graduating
from Oklahoma State University, Engelbach served in the US
Air Force’s Auditor General’s Office.
Tulsa native E.B. St. John has been re-appointed for a five
year term. A graduate of Oklahoma City University, St. John
served 28 years as a Case Manager for the IRS, and is cur-rently
Tax Manager for United Benefits Technologies. St.
John will serve on the Board as a Public Accountant member.
New Members OAB Names New Deputy Director
The Oklahoma Accountancy Board is excited to announce
the appointment of Colin Autin to the position of Deputy
Director. Mr. Autin assumed duties in his new role effective
May 19, 2011.
A graduate of Oklahoma State University, Mr. Autin earned
a Bachelor’s degree in Agricultural Sciences and Natural
Resources in 2000. For better than six years, Mr. Autin has
served the OAB and the State of Oklahoma in many capaci-ties
including Certified Procurement Officer, Peer Review
Coordinator, and a State Charitable Campaign Coordinator.
In addition to his new duties, he will continue to oversee the
agency’s purchasing and Peer Review program.
Change Is Not Coming...It Is Here!
Humans are creatures of habit. Change can be unsettling
to most, and as CPAs who by nature are conservative, it can
really bother us. I think it is ironic that while we don’t like
change we chose a profession that has constant change. We
endure change from the annual changes in the Internal Rev-enue
code to the new pronouncements and advisories from
the AICPA and other authoritative organizations.
This brings me to the many changes here at the Board
of Accountancy that affect you indirectly to the immediate
changes that affect you directly. First, let’s discuss the change
that has affected you recently.
As you should know, Oklahoma law now requires us to
register annually in the month of our birth. Everyone should
have registered in June and paid a pro-rated fee based upon
whether you have filed as an even or odd year registrant. Dur-ing
calendar year 2012, we will register in our birth month.
Once we get past the implementation period this should be
easier for everyone. It coincides with the way we renew our
drivers’ licenses when they are due and for those who prac-tice
in Texas and other birth month states when they regis-ter.
Just remember that reporting CPE will still be based on
calendar year basis with the rolling 3 year 120 hour require-ment
remaining. My September 2012 registration will in-clude
CPE from calendar years 2009, 2010 and 2011 to meet
my 120 hour requirement.
Now for the indirect changes here at the Board that affect
you. There has been significant change in the staff that you
have interacted with for many years. As you know, Edith
Steele retired a year and a half ago and we have had a couple
of interim Executive Directors. I was honored to be selected
by the Board as the permanent Executive Director. In the
past 24 months, retirements and other staff changes have
given us several new individuals to work with. Colin Autin
has been with the agency in charge of peer review but has
been given additional duties as the Deputy Director. Mi-chael
Mount has come on as our Outreach and CPE Coor-dinator.
Linda Ruckman handles licensing, LaLisa Semrad
handles compliance issues and Chloe Watson takes care of
our financial transactions. Additionally, we have welcomed
Rebekah Flanagan and Heather Smith to the staff. We are
actively working on a new registration system, new imaging
system and procedural changes. Change within the agency
structure is here also!
It is my desire for us to assist you in every way we can
to keep you in compliance with the Oklahoma Accountan-cy
Act and to provide information to the public as to assure
them that their confidence in our profession is well placed.
Randall A. Ross, CPA
Executive Director
2
OAB Recognizes Successful Candidates
On June 25, 2011, the Oklahoma Accountancy Board and
guests convened in the House Chambers of the Oklahoma
Capitol to honor candidates who recently passed the CPA
Exam. The semi-annual ceremony recognized 36 honorees,
including 33 who received certificates for meeting the re-quirements
for becoming CPAs. The Oklahoma Society of
Certified Public Accountants honored two recipients with
silver medals to recognize their outstanding performance on
the exam. Robert Herrick Benson of Tulsa and Joshua Ryan
Neil of Bixby each received the honor from the OSCPA.
Top: Successful candidates seated in the House chambers.
Bottom Left: Deputy Director Colin Autin, Immediate Past
Chair Janice Gray, Board Member Vicki Petete and Board
Member Karen Cunningham. Bottom Right: Amanda Mi-chelle
Kennedy receiving her certificate from her uncle Jerry
Krittenbrink, CPA, acting as a special presenter.
Changes In Continuing Professional
Education
Changes in Oklahoma law and OAB procedures will af-fect
the way that all CPAs report their annual CPE. Please
make note of the items listed below to ensure that your CPE
reporting remains in compliance…
Birth Month Reporting
It is important to remember when completing your annual
registration, you always report the CPE hours you completed
during the preceding calendar year. This is not affected by
the month in which you register. CPE is always reported for
the calendar year (Jan 1 – Dec 31) in which it was earned.
Compilation CPE
Oklahoma law requires all CPAs involved in compilation
engagements to complete at least four (4) hours of compila-tion-
specific CPE each year. This coursework must be spe-cific
to compilation…not compilation and review, or other
combinations of related topics. Such courses are available
through OSCPA and other providers. Please visit the OSCPA
website at http://www.oscpa.com/cpe/compilation.asp for a
schedule of courses.
NOTE: CPAs working for firms enrolled in peer review
programs with approved sponsors or sole proprietorships en-rolled
in peer review programs with approved sponsors are
exempt from the compilation CPE reporting requirement.
Three Rolling-Year Reporting
When planning your CPE activities, please remember that
while you are required to report a minimum of twenty (20)
hours of CPE in any given year, you are required to report
120 hours for every three rolling-year reporting period. The
120 hours must include at least four (4) hours of Ethics. For
example:
2009-2011: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
2010-2012: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
2011-2013: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
For additional information on CPE reporting, please contact
Michael Mount, CPE Coordinator at 405-522-3092, or via
email at mmount@oab.ok.gov.
3
Enforcement Actions
(Copies of the individual Orders in these cases are avail-able
in the Board office upon request and can be viewed on
the OAB website. This Bulletin includes only those enforce-ment
cases from 2010.)
RESPONDENT: Stanley Jon Reimer, Revoked CPA –
Kansas City, MO
CASE # 1732 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules when he was con-victed
of Second Degree Murder. Further violations include fail-ing
to file the Individual Registrant Reporting Form for compli-ance
year 2006, and failing to respond to the Board’s inquiries on
two occasions. The Board ordered the following: Respondent is
assessed fines of $1,000 for failure to file the reporting form and
$2,000 for failure to respond to the Board’s inquiry, plus costs of
$3,558.55; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: James Barton Kalsu, Revoked CPA –
Tulsa, OK
CASE # 1746 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2006, and failing to respond to the Board’s in-quiry.
Respondent agreed to a Consent Order which provides the
following: Respondent is assessed a fine of $1,000 for failure to
respond to the Board’s inquiry, plus costs of $1,505.71; and Re-spondent
must be in complete CPE compliance within 120 days.
RESPONDENT: Shelley Lewis, Cancelled CPA – Tulsa, OK
CASE # 1748 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2006, and failing to timely respond to the Board’s
inquiry. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed a fine of $500, plus costs of
$400.
RESPONDENT: Katherine L. Farrow, Revoked CPA –
Bethany, OK
CASE # 1774 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
comply with a previous Administrative Consent Order. In addi-tion,
Respondent failed to file personal tax returns for eight years,
which resulted in the suspension of privileges to practice before
the IRS, and Respondent failed to report the disciplinary action to
the Board. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed costs of $1,434; Respon-dent’s
certificate is revoked for cause; should Respondent apply for
reinstatement, she must show proof she has completed Profession-al
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why her certificate should be reinstated.
RESPONDENT: Kristen Rains Hillis, Revoked CPA –
Lawrence, KS
CASE # 1776 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely file CPE ethics documentation for compliance year 2006,
and by failing to complete CPE and file the Individual Registrant
Reporting Form for compliance year 2007. Respondent agreed
to a Consent Order which provides the following: Respondent
is assessed a fine of $1,000, plus costs of $1,567.50; Respondent’s
certificate is revoked for cause; should Respondent apply for rein-statement,
she must show proof she has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why her certificate should be reinstated.
RESPONDENT: Paul Michael Douglas, Revoked CPA – Norman,
OK
CASE # 1779 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by holding out as a
CPA and performing audits after the revocation of his certificate.
The Board ordered the following: Respondent is assessed fines in
the amount of $35,500, plus costs of $4,067.57; should Respondent
apply for reinstatement, he must show proof he has completed
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why his certificate should be reinstated.
RESPONDENT: Goldin Peiser & Peiser, LLP, CPA Firm – Dallas,
TX
CASE # 1793 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by performing an
audit for an Oklahoma client before Respondent was registered
with the Board. Respondent agreed to a Consent Order which
provides the following: Respondent is assessed a fine of $2,500,
plus costs of $815.09; and the Respondent’s clients must be noti-fied
and the subject audit reissued.
4
RESPONDENT: Joseph E. Carlson, Revoked CPA -
Monument, CO
CASE # 1792 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to ob-serve
applicable standards in the performance of an audit and fail-ing
to submit to a required peer review. The Board ordered the
following: Respondent is assessed fines of $10,000 for failing to
follow applicable standards and $2,500 for failing to undergo peer
review, plus costs of $5,319.27; Respondent’s certificate is revoked
for cause; should Respondent apply for reinstatement, he must
show proof he has completed Professional Ethics: The AICPA’s
Comprehensive Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why his certificate
should be reinstated.
RESPONDENT: John R. Reaves, Jr., CPA - Carlsbad, CA
CASE # 1786 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely file the Individual Registrant Reporting Form for compli-ance
year 2007, failing to complete CPE in ethics for that same
year, failing to respond to the Board’s inquiry, and failing to notify
the Board of a change of address within thirty days. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed fines of $1,000 for failing to
timely file the reporting form and complete CPE in ethics, $1,000
for failing to respond to the Board’s inquiry, and $1,000 for failing
to timely notify the Board of the change of address, plus costs of
$575.00; and Respondent must be in complete CPE compliance
within 120 days.
RESPONDENT: Jeffery S. Scott, CPA - Lighthouse Point, FL
CASE # 1787 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007,
and failing to respond to the Board’s inquiry. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed fines of $500 for failing to timely file
the reporting form, and $1,000 for failing to respond, plus costs of
$508.21.
RESPONDENT: Robert A. Rohleder, Revoked CPA -
OKC, OK
CASE # 1791 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2007, and failing to respond to the Board’s
inquiry. Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed a fine of
$1,000 for failing to respond to the Board’s inquiry, plus costs of
$355.00; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: Karen Lea Walker, CPA - Tulsa, OK
CASE # 1794 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to timely
file the Individual Registrant Reporting Form for compliance year
2007, and failing to complete CPE in ethics for that same year.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000
for failing to timely file the reporting form and complete CPE in
ethics, plus costs of $382.50; and Respondent must be in complete
CPE compliance within 120 days.
RESPONDENT: Edgar Perez, Reciprocal Applicant -
Dalhart, TX
CASE # 1796 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
two years. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed
a fine of $1,500, plus costs of $540.
RESPONDENT: Erik Clark, CPA - Skiatook, OK
CASE # 1799 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
six months. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed
a fine of $500, plus costs of $175.
RESPONDENT: Finley & Cook, PLLC, CPA Firm -
Shawnee, OK
CASE # 1805 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by staffing a CPA
who was practicing public accounting, but not properly registered
with a permit to practice in Oklahoma. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed a fine of $500, plus costs of $175.
RESPONDENT: Jeffrey John Burns, CPA - Tulsa, OK
CASE # 1807 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
one year. Respondent agreed to an Administrative Consent
5
Order which provides the following: Respondent is assessed a fine
of $1,000, plus costs of $595.
RESPONDENT: Craig Allen Myers, Revoked CPA -
Claremore, OK
CASE # 1742 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for the 2006 compliance period. Respondent agreed to
an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $1,000, plus costs of $1,007.50;
and within 120 days, Respondent must be in complete CPE com-pliance.
RESPONDENT: Lori L. Obata, CPA - Tulsa, OK
CASE # 1757 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
ten years. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $3,000, plus costs of $1,750; and Respondent will be placed
on probation for five years.
RESPONDENT: Ronnie Stephen Wasel, II, Revoked CPA - Moore,
OK
CASE # 1789 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
timely file the Individual Registrant Reporting Form for compli-ance
year 2007 and failing to notify the Board of a change of ad-dress.
Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed fines of $500
for failing to timely file the reporting form, and $1,000 for failure
to notify the Board of the change of address, plus costs of $526.32.
RESPONDENT: Joseph Frederick, Revoked CPA -
Little Rock, AR
CASE # 1790 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2007. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $327.50; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Sally Buxton Marso, Suspended CPA - OKC, OK
CASE # 1804 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
file the Individual Registrant Reporting Form for compliance
year 2007, failing to complete CPE for 2007 and 2008, and failing
to comply with the terms of a previous Administrative Consent
Order. Respondent agreed to a new Administrative Consent Or-der
which provides the following: Respondent is assessed fines
of $2,000 for failing to file the reporting form and complete CPE
and $2,500 for failing to comply with a previous Administrative
Consent Order, plus costs of $250; Respondent must be in com-plete
CPE compliance within one year; Respondent’s certificate is
suspended, but shall be revoked if all fine and costs are not paid
within one year.
RESPONDENT: Sean Jones, CPA - OKC, OK
CASE # 1808 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $960.
RESPONDENT: Gary D. Gurley, Revoked CPA -
Redondo Beach, CA
CASE # 1809 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2006 and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed fines
of $1,000 for failing to complete CPE and $1,000 for failing to re-spond,
plus costs of 417.50; and Respondent must be in complete
CPE compliance within 120 days.
RESPONDENT: Joey Shambles, Revoked CPA -
Bartlesville, OK
CASE # 1811 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2007. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $397.50; Respondent’s certificate is
revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Samuel Alexander, CPA - Wagoner, OK
CASE # 1812 DATE OF BOARD ACTION: 2/26/10
6
Respondent violated the Act and Board’s Rules by failing to timely
enroll in a peer review program. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respon-dent
is assessed a fine of $2,500, plus costs of $593.04.
RESPONDENT: Richard Anthony Ingersoll, Revoked CPA -
Olympia, WA
CASE # 1814 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed costs of $715; Respondent’s certificate
is revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Larry Bryan Darden, CPA -
Santa Monica, CA
CASE # 1728 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2006.
Respondent agreed to a Consent Order which provides the follow-ing:
Respondent is assessed a fine of $500, plus costs of $4,680.34;
and Respondent is placed on probation for five years.
RESPONDENT: Gibson & Wilkey, PC, CPA Firm - OKC, OK
Gibson & Company, PC, Dissolved Firm, OKC, OK
CASE # 1737 DATE OF BOARD ACTION: 3/26/10
Respondents violated the Act and Board’s Rules by holding out
and practicing public accounting without valid registrations and
permits, and failing to respond to the Board’s inquiries on two oc-casions.
Respondents agreed to a Consent Order which provides
the following: Respondents are assessed fines of $2,500 for hold-ing
out and practicing without a permit, and $2,000 for failing to
respond to the Board’s inquiries, plus costs of $3,438.98.
RESPONDENT: Clarke & Clarke, Inc., CPAs, Revoked CPA Firm
- Tulsa, OK
CASE # 1755 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to time-ly
enroll in a peer review program and failing to respond to the
Board’s inquiry. Respondent agreed to a Consent Order which
provides the following: Respondent is assessed fines of $2,500 for
failing to timely participate in peer review, and $1,000 for failing to
respond, plus costs of $2,880.
RESPONDENT: David Orey Tate, CPA – Mangum, OK
CASE # 1777 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to fol-low
the rules and/or regulations of HUD during an audit, which
resulted in disciplinary action by that agency, and then failing to
report the disciplinary action to the Board. Respondent agreed
to a Consent Order which provides the following: Respondent is
assessed a fine of $1,000, plus costs of $3,907.57; Respondent is
placed on probation for two years from the effective date of the
CO; while on probation, Respondent will undergo pre-issuance
reviews on the first six audits performed each year and report the
results of the pre-issuance reviews to the Board.
RESPONDENT: Kathaleen Elaine Spitz, Revoked CPA – Greer,
SC
CASE # 1782 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed costs of $765; Respondent’s certificate
is revoked for cause; should Respondent apply for reinstatement,
she must show proof she has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why her
certificate should be reinstated.
RESPONDENT: Jay M. Beltz, Revoked CPA – El Cajon, CA
CASE # 1783 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2006 and failing to file the Individu-al
Registrant’s Reporting Form for compliance year 2007. Respon-dent
agreed to an Administrative Consent Order which provides
the following: Respondent is assessed costs of $715; Respondent’s
certificate is revoked for cause; should Respondent apply for re-instatement,
he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: James C. Ryan, Revoked CPA – Tulsa, OK
CASE # 1788 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant’s Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $330; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, he must show proof
7
he has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: James David Perry, Revoked CPA –
Holland, MI
CASE # 1803 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2007. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $368.04; Respondent’s certificate is
revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Stephen William Simon, CPA – Wilton, CT
CASE # 1813 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to retain
and provide the Board with the required documentation of CPE
completed for compliance year 2006. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $610; Respondent is placed on proba-tion
for three years; and Respondent must complete Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better.
RESPONDENT: Steve E. Landreth, CPA – OKC, OK
Landreth & Associates, CPAs, PC, CPA Firm, OKC, OK
CASE # 1816 DATE OF BOARD ACTION: 3/26/10
Respondents violated the Act and Board’s Rules by failing to timely
enroll in a peer review program, by making misrepresentations to
the Board and the Peer Reviewer, and by failing to register on the
list of governmental auditors. Respondents agreed to an Adminis-trative
Consent Order which provides the following: Respondents
are assessed fines of $2,500 for failure to timely enroll in a peer re-view
program, $5,000 for making misrepresentations, and $1,000
for failing to register on the governmental auditors list, plus costs
of $677.50; Individual Respondent must take an additional eight
hours of ethics each year for three years from the date of the Ad-ministrative
Consent Order; and Respondents agree to no longer
perform attestation work.
RESPONDENT: Thomas William Gambill, Revoked CPA – Tulsa,
OK
CASE # 1817 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006, 2007, and 2008. Respon-dent
agreed to an Administrative Consent Order which provides
the following: Respondent is assessed costs of $350; Respondent’s
certificate is revoked for cause; should Respondent apply for re-instatement,
he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: Karen Lee Zambrana, CPA – OKC, OK
CASE # 1818 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $765.71.
RESPONDENT: Jarin Louis Dykstra, CPA – Mustang, OK
CASE # 1821 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by practicing pub-lic
accounting without a valid permit and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed a fine
of $1,000 for practicing without a permit and $1,000 for failing to
respond to the Board’s inquiry, plus costs of $630.54; and Respon-dent
is placed on probation for two years.
RESPONDENT: April R. Simmons, CPA – Wiggins, CO
CASE # 1822 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $753.04.
RESPONDENT: Pia Diana McBride, CPA –
Broken Arrow, OK
CASE # 1824 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to dis-close
an arrest and charge for misdemeanor DUI on her reinstate-ment
application. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $1,000, plus costs of $875; Respondent’s application for re-instatement
shall be granted once fines and costs are paid, where-upon
Respondent will be placed on probation for two years.
RESPONDENT: Phillip M. Welch, Revoked CPA – OKC, OK
Phillip M. Welch, CPA, PC , Revoked CPA Firm – OKC, OK
CASE # 1781 DATE OF BOARD ACTION: 5/21/10
8
Respondents violated the Act and Board’s Rules by holding out
and practicing public accounting while revoked. Respondents
agreed to a Consent Order which provides the following: Respon-dents
are assessed a fine of $2,500, plus costs of $2,824.92; and
should Individual Respondent apply for reinstatement, he must
show proof he has completed Professional Ethics: The AICPA’s
Comprehensive Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why his certificate
should be reinstated.
RESPONDENT: Bryan D. Truitt, Revoked CPA – Rogers, AR
CASE # 1797 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $318.82; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Adam R. Havig, CPA – Tulsa, OK
CASE # 1806 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to time-ly
provide the Board with the required documentation of CPE
completed for compliance year 2006. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed a fine of $1,000, plus costs of $610.
RESPONDENT: Marka Kay Acton, Revoked CPA –
OKC, OK
CASE # 1825 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $395; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, she must show proof
she has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why her certificate should be
reinstated.
RESPONDENT: Peter A. Ellis, Revoked CPA – Norman, OK
CASE # 1827 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $473.82.
RESPONDENT: Kevin N. Wilkinson, Revoked CPA –
Houston, TX
CASE # 1829 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2007, 2008, and 2009 and failing
to file the Individual Registrant’s Reporting Form for compliance
year 2008. Respondent agreed to an Administrative Consent Or-der
which provides the following: Respondent is assessed costs
of $590; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: James C. Mahan, CPA – Altus, OK
CASE # 1652 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and the Board’s Rules by failing to
comply with applicable professional standards in the performance
of audits. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed costs of $3,545.19; Respon-dent’s
practice is limited in that he will no longer perform audits;
and Respondent must submit a final peer review.
RESPONDENT: Nicholas Lavezzo, Revoked CPA –
Colorado Springs, CO
CASE # 1798 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $315.50; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: PricewaterhouseCoopers LLP, CPA Firm – Tul-sa,
OK
CASE # 1800 DATE OF BOARD ACTION: 6/30/10
The Board alleges that Respondent violated the Act and Board’s
Rules by staffing two CPAs who were practicing public account-ing,
but were not properly registered and did not hold permits to
practice in Oklahoma. Respondent agreed to an Administrative
9
Consent Order which provides the following: Respondent is as-sessed
a fine of $2,000, plus costs of $1,077.50.
RESPONDENT: Christopher O’Connor, CPA -
Broken Arrow, OK
CASE # 1801 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approximate-ly
nine months. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed a fine
of $1,000, plus costs of $1,345.54; Respondent is placed on proba-tion
for two years, although the imposition of probation will be
stayed as long as the other conditions are met; and Respondent is
required to complete an extra eight hours of CPE for each year he
is on probation.
RESPONDENT: Michael Albright, Revoked CPA -
Broken Arrow, OK
CASE # 1810 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007, and failing to file
the Individual Registrant Reporting Form for compliance year
2007. Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed costs of
$312.50; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: Van Cleave & Associates, PC, CPA Firm – Ponca
City, OK
CASE # 1815 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to timely
enroll in a peer review program. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respon-dent
is assessed a fine of $2,500, plus costs of $1,111.08.
RESPONDENT: Conliff J. Blankinship, CPA –
Pago Pago, American Samoa
CASE # 1772 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Act and the Board’s Rules by failing to
comply with applicable professional standards in the performance
of audits. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed a fine of $2,500, plus costs of
$2,511.25; Respondent’s practice is limited in that he will no longer
perform audits unless Respondent first notifies the Board; in the
event that Respondent performs future audits, Respondent must
have pre-issuance reviews on all audit reports performed within
two years of accepting the first engagement; Respondent shall
complete 60 hours of his required 120 hours of CPE in the next
rolling three year period in courses related to auditing; and within
one year of accepting the first audit engagement, Respondent shall
take an additional 40 hours of CPE in courses relating to auditing,
which will not count towards the yearly CPE requirement.
RESPONDENT: Russell K. Morgan, Revoked CPA –
Honolulu, HI
CASE # 1830 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $716.32.
RESPONDENT: Clinton W. Putman, CPA – Sherman, TX
CASE # 1832 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. In addition, Respondent reported that
he had entered a plea of guilty to two counts of possession of a
controlled substance and was sentenced to eight years probation.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $677.50; Respondent must complete twenty hours of
CPE, including two hour of professional ethics, within sixty days;
Respondent will be monitored by the Board for five years and
must provide quarterly reports to the Board from a professional
counselor; Respondent must attend weekly AA meeting while
he is monitored; along with his annual application for a permit,
Respondent must attach a letter from a licensed psychologist or
medical doctor stating that Respondent is successfully undergo-ing
treatment; and Respondent must also submit an annual letter
from his current employer acknowledging employment status and
the type of work performed by Respondent.
RESPONDENT: Dana B. Anders, Revoked CPA –
Tampa, FL
CASE # 1841 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to file the In-dividual
Registrant Reporting Form for compliance year 2008.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed costs of $496.96;
Respondent’s certificate is revoked for cause; should Respondent
apply for reinstatement, she must show proof she has completed
10
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why her certificate should be reinstated.
RESPONDENT: Shuk-Kuen Ng, CPA – Winnetka, IL
CASE # 1842 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $1,087.50.
RESPONDENT: Judy F. Williams, CPA – Tahlequah, OK
Williams & Williams, CPAs, CPA Firm – Tahlequah, OK
CASE # 1623 DATE OF BOARD ACTION: 9/24/10
Respondents violated the Act and Board’s Rules by failing to ob-serve
Governmental Auditing Standards (GAS), failing to timely
participate in peer review and submit the required documentation
to the Board, and failing to respond to the Board’s inquiry. Re-spondents
agreed to a Consent Order which provides the follow-ing:
Respondents are assessed fines of $1,000 for failure to observe
GAS requirements, $2,500 for failure to timely participate in peer
review, and $1,000 for failure to respond, plus costs of $7,402.01;
and Respondents agree to limit their practice to not perform au-dits.
RESPONDENT: Brenda Lee McAfee, Revoked CPA –
Choctaw, OK
CASE # 1835 DATE OF BOARD ACTION: 9/24/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2007 compliance period, and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed costs
of $450.07; Respondent’s certificate is revoked for cause; should
Respondent apply for reinstatement, she must show proof she
has completed Professional Ethics: The AICPA’s Comprehensive
Course with a score of 90% or better, and meet the burden of proof
at a show cause hearing as to why her certificate should be rein-stated.
RESPONDENT: George Thomas Paganis, CPA – Tulsa, OK
CASE # 1843 DATE OF BOARD ACTION: 9/24/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007 to
report his exemption to the CPE requirement. Respondent agreed
to an Administrative Consent Order which provides for a public
reprimand.
RESPONDENT: Marci Miller, CPA – Custer City, OK
CASE # 1848 DATE OF BOARD ACTION: 10/29/10
Respondent violated the Board’s Rules by failing to complete re-quired
peer review. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $2,500, plus costs of $478.50; and Respondent agrees to not
perform audits unless she successfully completes the peer review
program.
RESPONDENT: Randy W. Jindra, Former CPA –
Coweta, OK
CASE # 1747 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Board’s Rules by failing to timely pro-vide
documentation for CPE taken in 2006 and 2007. Respondent
agreed to a Consent Order which provides the following: Respon-dent
is assessed costs of $1,500.
RESPONDENT: Jeff L. Morton, Revoked CPA – OKC, OK
CASE # 1828 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2007 compliance period. Respondent agreed to a Con-sent
Order which provides the following: Respondent is assessed
costs of $1,098.75; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, he must show proof
he has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Erwin “Ean”Sullivan , Revoked CPA –
Plano, TX
CASE # 1834 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2008 compliance period. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respondent
is assessed costs of $319.25; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Phillip D. Kramer, Revoked CPA –
Kingwood, TX
CASE # 1836 DATE OF BOARD ACTION: 11/19/10
11
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2008.
Respondent agreed to an Administrative Consent Order which
provides for the following: Respondent is assessed a fine of $500,
plus costs of $553.21; and Respondent is required to complete 66
hours of CPE by June 30, 2011.
RESPONDENT: Stephen J. Litwack, Revoked CPA –
Tulsa, OK
CASE # 1850 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and Board’s Rules by holding out as a
CPA after his certificate had been revoked. Respondent agreed to
an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $500, plus costs of $153.75.
RESPONDENT: Regier, Washecheck & Jones, PLLC, CPA Firm
– OKC, OK
CASE # 1855 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act by failing to notify the Board of a
name change within thirty days from the occurrence. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed a fine of $1,000, plus costs of
$97.50.
RESPONDENT: Mark Corjay, Revoked CPA – Plano, TX
CASE # 1761 DATE OF BOARD ACTION: 12/17/10
Without admitting to alleged violations in an SEC referral case,
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed costs of $6,311.67;
Respondent’s certificate is revoked; should Respondent apply for
reinstatement, he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: Edwin G. Nichols, Jr., CPA – Amarillo, TX
CASE # 1833 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides for the following: Respondent agrees to a settlement
amount of $1,721.25.
RESPONDENT: Evelyn J. Noah, Revoked CPA –
San Ramon, CA
CASE # 1845 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2008. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $195.46; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, she must show
proof she has completed Professional Ethics: The AICPA’s Com-prehensive
Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why her certificate
should be reinstated.
RESPONDENT: Thomas M. Ennis, CPA – Tulsa, OK
CASE # 1847 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by failing to timely
file the Individual Registrant Reporting Form for compliance year
2008 and practicing without a permit. Respondent agreed to an
Administrative Consent Order which provides for the following:
Respondent is assessed fines of $500 for failing to timely file the
reporting form, and $1,000 for practicing without a permit, plus
costs of $389.21.
RESPONDENT: Christopher Olsen, CPA – Tulsa, OK
C.G. Olsen & Company, PC, CPAs, Non-registered Firm
CASE # 1849 DATE OF BOARD ACTION: 12/17/10
Individual Respondent violated the Act and Board’s Rules by prac-ticing
public accounting in Oklahoma before certification through
an unregistered firm. Respondents agreed to an Administrative
Consent Order which provides the following: Respondents are as-sessed
a fine of $2,500, plus costs of $533.54.
RESPONDENT: Glen T. Kegin, Former CPA – Harrah, OK
CASE # 1859 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by practicing pub-lic
accounting without a permit and failing to complete CPE for
the compliance year 2008. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $369.73; and Respondent will surrender his cer-tificate.
RESPONDENT: Thomas R. Fawcett, CPA – Tulsa, OK
CASE # 1860 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by staffing a CPA
who was practicing public accounting, but not properly registered
and not holding a permit to practice in Oklahoma. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed a fine of $1,000, plus costs of
$507.54.
12
RESPONDENT: Rockwell Freed, CPA – Bixby, OK
CASE # 1861 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
a year and a half. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
a fine of $1,000, plus costs of $469.29.
RESPONDENT: Jan G. Knotts, CPA – Norman, OK
CASE # 1865 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by holding out be-fore
applying for Oklahoma certification. The Respondent agreed
to an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $2,500, plus costs of $483.
RESPONDENT: Melissa VanMarel Bradley, CPA –
Broken Arrow, OK
CASE # 1844 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for several years.
The Board ordered the following: Respondent is assessed a fine of
$2,000, plus costs of $1,441.18, and is placed on probation for one
Individuals Revoked
Pursuant to Section 15.14.F .2 of the Oklahoma Accountancy Act,
the following individuals were automatically revoked for failure to
complete the 2010 registration renewal.
NOTE: Asterisk (*) indicates firms/individuals have been reinstated.
Evelyn Hall Francik; Thomas Kenneth Miller Jr.; Martha Beggs
Frazier; Robert W. Karlovich; Stephen Robert Smith; Kenneth B.
Carter; Benny O. Brott; Walter E. Monroe; Reagan Ted Wilson Jr.;
Charles Glen Meckfessel; P. Ann Epps Ritter; Ronald Jack York;
Hershel Larry Richey; Walter Benson Reif, Sr.; Cheryl Ann Rich;
Stephen Bradley Maynard; Lesa A. Creveling; Kari Lee Nicklas;
Mark Andrew Holder; Robert T. Martella; Charlcie Evelyn Far-ley;
Celestean Barnes; Sharon Minnear Ward; Johnna Kay Ran-dolph;
Waihei Dora Cheung; Carolyn Elizabeth Hughes; Edward
Kirkland Golbach; Katherine Anne Gronen; William Leon Pearce;
Cynthia Lee Dye; Albert W. Green; Skip Riley; Frederick Ernest
Roll; William Dorsett Trahan; Mary Lillian Dees; Steven Duane
Davidson; Scott H. Beech; Greg L. Armstrong; Janet L. Nibel; Mun
Sun Chang; Laura Kathleen Stillwell; David F. Sprouse, Jr.; Wenjian
Xing; Derrick Gilbert Martin; Nina Leslie Klein; Kelly Chase Lind-ner;
Lisa K. Rollison; Ann Denise Hendrix; Phillip David Kramer;
Mae L. Parcel; Benjamin Clay Freeny; Jeannette Rachel Absh-er;
Jason Lee Engstrom;
year from the effective date of the Order.
RESPONDENT: Ronnie Wasel, Revoked CPA – Moore, OK
CASE # 1789 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
comply with a previous Administrative Consent Order. The Board
ordered the following: Respondent is assessed costs of $1,568.82;
Respondent’s certificate is revoked for cause; should Respondent
apply for reinstatement, he must show proof he has completed
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why his certificate should be reinstated.
RESPONDENT: Billy E. Clark, Former CPA – Merkel, TX
CASE # 1846 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to no-tify
the Board of the charges and guilty plea to six felony charges.
The Board ordered the following: Respondent is assessed costs of
$613.56; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
Firms Revoked
Pursuant to Section 15.15 of the Oklahoma Accountancy Act. the
following firms were automatically revoked on July 1, 2010, for
failure to renew the registration and pay the appropriate fee.
CPA Limited Liability Partnerships
Kiesling Associates, LLP; Legacy Advisors, LLP*; PMB Helin
Donovan, LLP*
CPA Corporations
Bill Rusk, CPA, P.C.*; Bottom Line Solutions, Inc.; Cathy H. Pol-zien,
Inc.*; Eldridge Gordon, Jr., P.C.; Jerry Parsons CPA PC*; Kent
L West, CPA, P.C.; Kent L. Mcmahan, Certified Public Accountant,
P.C.; Marvin F. Sturtz, C.P.A., Inc.; Michelle S. Kauk, CPA, P.C*.;
Ornelas & Morris, CPA’S, P.C*.; Payne Smith & Jones, P.C.; Phillip
Courtney Hogan P.C.*; Ralph B. Richey C.P.A. P.C.*; Robin Wilk-erson,
P.C.*; Sandra R. Henderson, P.C.*; Straub’s Financial Ser-vices
Co., P.C.; Susan Dick And Associates, C.P.A., P.C.*; Walter
Clouse Jr, CPA, P.C*.
PA Corporations
Kimberly R Brock P.A. Accounting & Tax, PC*
CPA Limited Liability Companies
Anderson & Kannard, P.L.L.C*; Charles W. Stidham, Certified
Public Accountant, PLLC; Crum & Associates, PLLC; Dennis
Maley CPA, PLC*; Phillips Accounting & Consulting, PLLC; Rick
L. Dugan, CPA PLLC*; Tim R. Watts, PA PLLC; William T. Zum-walt
CPA, PLLC*.
13
CCAANNDDIIDDAATTEESS’’ CCOORRNNEERR
National Oklahoma National Oklahoma National Oklahoma National Oklahoma
2008
Window 1 44.66% 48.05% 46.94% 36.89% 45.66% 39.18% 45.66% 31.46%
Window 2 53.09% 42.70% 47.60% 23.22% 49.59% 52.38% 48.57% 46.53%
Window 3 51.04% 52.42% 49.60% 53.57% 53.93% 52.04% 51.15% 49.09%
Window 4 47.00% 44.33% 45.76% 37.50% 46.40% 52.45% 48.59% 50.76%
2009
Window 1 47.61% 54.00% 46.23% 44.26% 45.54% 41.02% 47.96% 55.55%
Window 2 51.79% 50.00% 48.62% 48.65% 50.58% 51.25% 52.25% 58.95%
Window 3 51.52% 48.95% 52.27% 39.82% 51.18% 43.56% 52.41% 40.00%
Window 4 47.99% 35.59% 45.65% 33.72% 46.15% 37.71% 46.53% 43.90%
2010
Window 1 46.90% 45.78% 46.60% 46.23% 45.00% 42.16% 49.00% 51.61%
Window 2 50.80% 45.97% 48.90% 40.17% 48.40% 42.16% 52.10% 53.01%
Window 3 49.40% 48.38% 50.80% 41.31% 52.70% 48.54% 54.00% 51.35%
Window 4 44.89% 39.41% 44.27% 32.71% 45.02% 44.78% 47.29% 45.76%
2011
Window 1 48.11% 42.85% 32.07% 30.66%
AUDIT BEC FAR REG
Oklahoma Pass Rate for the Uniform CPA Examination
Each section is paired with the National average. Statistics are furnished by the AICPA.
New International Testing Options!
Candidates can schedule to sit for the computer based test
at testing centers in the 54 jurisdictions including District of
Columbia, Puerto Rico, Virgin Island & Guam.
International Testing Center (ITC): Bahrain, Japan, Kuwait,
Lebanon & United Arab Emirates.
Candidates that are citizens, long-term residents of these
countries & US citizens residing or traveling abroad can sit
for the exam at these centers. Candidates requesting to sit at
ITC will be asked to provide proof of residency to NASBA
before testing.
Oklahoma Based Prometric Sites
Oklahoma City
2224 NW 50th Ste. 196
Oklahoma City, OK
405-843-8378
Tulsa
3015 E. Skelly Dr., Ste. 254
Tulsa, OK
918-747-9333
14
Successful Candidates
Window 4/2010
Moyosore Adebowale Ayoola
Robert Herrick Benson
Jack Raymond Benter
Nathan Michael Blais
Wesley Scott Callender
Randall Owen Cannon
Brett Edward Carnes
Jordan Michael Carris
Geoffrey Dylan Cope
Toni Diane Cruz
Danielle Marie Cummins
Sarah Dash
Patrick Wayne Deakins
Kyle Denny
Angela Leann Elliott
Genevieve D. Foster
Peggy Jo Gaskill
Carly Renee Gilkerson
Ashley Elizabeth Golda
John Paul Goode
Mindy Sarie Hines
Michael Leonard Hodges
Tara Hoffman
Matthew David Holland
Brian Wayne Jackson
Katie Rae Johnson
Spencer King
Andrea Dawn Kissack
Jennifer Leigh Major
Kristina Lynn Marberry
Michael Kevin Mcdonald
Olga Vladimirovna Mironova
Philip Donald Mock
David Tyler Mynes
Staci Dawn Nelson
Jonathan Curt Niccum
Dara Catherine Nordstog
Yuxin Qin
Rochelle Quillman
Brian Patrick Rahlf
Swapna Proddutur Reddy
Darcy Lynn Reherman
Andrea Herring Rice
Jared D. Robinson
Chandra Denice Shelby
David Joseph Stiles
Michelle Marie Stoverink
John Corbett Thompson
Lindsey Blair Tower
Micki Van
Jeffrey Scott Vestring
Christopher Richard Walters
Mark Russell Walters
Janet Zerby
Mi Zhou
Total Successful Candidates
Window 4/2010 = 55
Paige A. Arthur
Benjamin David Blosch
Brian Joseph Blundell
Diane Marie Carlson
Colley Dakota Cole
Mark Lynn Davis
Tonia Darnette Fitzpatrick
Gilbert Boughton Fletcher
Megan Rachelle Fredrickson
Daryl Ray George
Jason Andrew Henry
Amanda Rae Hubler
Grant Russell Johnson
Tyra Joplin
Vanessa Lynn Mclaughlin
Patricia Mendoza
Joshua Ryan Neil
Eric Pannell
Jacob Edward Pasby
Travis Lee Rakes
Julia Rohrs
Veronica Caroline Sandubrae
David Michael Sever
Scott Ray Smith
Roberta Florence Stewart
Melissa Farrall Thomas
Alexandria Elaine Wade
Nicole Elizabeth Wade
Laura Elizabeth Zerger
Total Successful Candidates
Window 1/2011 = 29
Window 1/2011
Bold = Each Section Passed on First Sitting
15
Oklahoma Accountancy Board Staff
Randall A. Ross, MBA, CPA
Executive Director
rross@oab.ok.gov
Colin Autin, CPO
Deputy Director
cautin@oab.ok.gov
Linda Ruckman
Licensing Coordinator
lruckman@oab.ok.gov
Michael Mount, MBA
CPE Coordinator
mmount@oab.ok.gov
LaLisa Semrad
Enforcement Coordinator
lsemrad@oab.ok.gov
Matthew Sinclair
Records Coordinator
msinclair@oab.ok.gov
Sharon Wells
Examination Coordinator
swells@oab.ok.gov
Chloe Watson, MBA
Accountant II
cwatson@oab.ok.gov
Heather Smith
Administrative Assistant I
hsmith@oab.ok.gov
Rebekah Flanagan, BA
Administrative Assistant II
rflanagan@oab.ok.gov
Oklahoma Accountancy Board
201 N.W. 63rd St., Suite 210
Oklahoma City, Oklahoma 73116
405.521.2397 Fax 405.521.3118
www.ok.gov/oab
PRSRTSTD
U.S. POSTAGE
PAID
OKLAHOMA CITY
OKLAHOMA
PERMIT NO. 317

OKLAHOMA ACCOUNTANCY BOARD Bulletin VOLUME 39, NUM B E R I J U LY 2011
Oklahoma Accountancy Board Welcomes Randall A. Ross, CPA, as Executive Director
It is my pleasure to an-nounce
that Randall A. Ross,
MBA, CPA, has been named
the Oklahoma Accountancy
Board’s new Executive Direc-tor,
effective April 19, 2011.
Mr. Ross most recently served
as Deputy Director for the
State of Oklahoma Depart-ment
of Central Services, and
brings to the Board a wealth
of experience in State Govern-ment,
public accounting, the
development and implemen-tation
of effective efficiency improving systems, budget, fi-nance,
and personnel administration.
A graduate of the University of Central Oklahoma, Mr.
Ross earned a Bachelor of Science degree in 1976 and a Mas-ters
degree in Business Administration in 1980. He became
a Certified Public Accountant in 1983 and was named Na-tional
Administrator of the Year in 1996, Choctaw Citizen
of the Year by Choctaw Nicoma Park Public School Founda-tion
in 2000, and Outstanding Member in Industry by the
Oklahoma Society of CPAs in the State of Oklahoma in 2006.
Mr. Ross also serves as the current Mayor of Choctaw, Okla-homa.
“This is a wonderful and challenging opportunity for me,”
stated Ross, “I am humbled and honored to have been cho-sen
as the Oklahoma Accountancy Board Executive Direc-tor.”
Mr. Ross’s immediate goals for the Board include an ex-panded
outreach program, broader services for registrants,
and better accessibility to the Board’s services. As Executive
Director, he will spearhead several major Board initiatives,
including the transition to birth-month registration, imple-mentation
of digital imaging technology, and the develop-ment
of a new Enterprise Licensing Management system.
We at The Oklahoma Accountancy Board are very ex-cited
to have new leadership. This is a great opportunity to
strengthen the Board staff and advance the mission of the
OAB throughout Oklahoma.
Janice L. Gray
OAB Chair, July 2010 - June 2011
Introducing New Members to the Board
Please join us in welcoming the newest members of the
Oklahoma Accountancy Board. Two members are returning
to continue service with the Board, and one new member has
been appointed.
Karen Cunningham, ChFC serves as President of the
Oklahoma Financial Center, which she co-founded. Ms.
Cunningham serves as a Registered Representative and In-vestment
Advisor Representative for NFP Securities, Inc.,
where she manages over $280 million of assets. She is a grad-uate
of the University of Oklahoma School of Business, and
has been a financial planner since 1980. Governor Mary Fal-lin
named Ms. Cunningham to replace Tom Volturo as lay
Board member.
Continued on Page 2 Under New Members
Contents
Announcing the Newly Appointed
Deputy Director............................................................ 2
Change Is Not Coming...It Is Here!............................... 2
OAB Recognizes Successful Candidates..................... 3
Changes In Continuing Professional Education......... 3
Enforcement Actions.................................................... 4
Candidates Corner......................................................14
Oklahoma Pass Rate for Uniform
CPA Examination....................................................14
New International Testing Options.......................14
Oklahoma Based Prometric Sites.........................14
Successful Candidates...........................................15
Jay Engelbach, CPA returns to serve as a Board member,
replacing outgoing member Kim Shoemake. Engelbach pre-viously
served on the Board from 2002 – 2007. Mr. Engel-bach
is a former president of the OSCPA, and was inducted
into the Accounting Hall of Fame in 1996. After graduating
from Oklahoma State University, Engelbach served in the US
Air Force’s Auditor General’s Office.
Tulsa native E.B. St. John has been re-appointed for a five
year term. A graduate of Oklahoma City University, St. John
served 28 years as a Case Manager for the IRS, and is cur-rently
Tax Manager for United Benefits Technologies. St.
John will serve on the Board as a Public Accountant member.
New Members OAB Names New Deputy Director
The Oklahoma Accountancy Board is excited to announce
the appointment of Colin Autin to the position of Deputy
Director. Mr. Autin assumed duties in his new role effective
May 19, 2011.
A graduate of Oklahoma State University, Mr. Autin earned
a Bachelor’s degree in Agricultural Sciences and Natural
Resources in 2000. For better than six years, Mr. Autin has
served the OAB and the State of Oklahoma in many capaci-ties
including Certified Procurement Officer, Peer Review
Coordinator, and a State Charitable Campaign Coordinator.
In addition to his new duties, he will continue to oversee the
agency’s purchasing and Peer Review program.
Change Is Not Coming...It Is Here!
Humans are creatures of habit. Change can be unsettling
to most, and as CPAs who by nature are conservative, it can
really bother us. I think it is ironic that while we don’t like
change we chose a profession that has constant change. We
endure change from the annual changes in the Internal Rev-enue
code to the new pronouncements and advisories from
the AICPA and other authoritative organizations.
This brings me to the many changes here at the Board
of Accountancy that affect you indirectly to the immediate
changes that affect you directly. First, let’s discuss the change
that has affected you recently.
As you should know, Oklahoma law now requires us to
register annually in the month of our birth. Everyone should
have registered in June and paid a pro-rated fee based upon
whether you have filed as an even or odd year registrant. Dur-ing
calendar year 2012, we will register in our birth month.
Once we get past the implementation period this should be
easier for everyone. It coincides with the way we renew our
drivers’ licenses when they are due and for those who prac-tice
in Texas and other birth month states when they regis-ter.
Just remember that reporting CPE will still be based on
calendar year basis with the rolling 3 year 120 hour require-ment
remaining. My September 2012 registration will in-clude
CPE from calendar years 2009, 2010 and 2011 to meet
my 120 hour requirement.
Now for the indirect changes here at the Board that affect
you. There has been significant change in the staff that you
have interacted with for many years. As you know, Edith
Steele retired a year and a half ago and we have had a couple
of interim Executive Directors. I was honored to be selected
by the Board as the permanent Executive Director. In the
past 24 months, retirements and other staff changes have
given us several new individuals to work with. Colin Autin
has been with the agency in charge of peer review but has
been given additional duties as the Deputy Director. Mi-chael
Mount has come on as our Outreach and CPE Coor-dinator.
Linda Ruckman handles licensing, LaLisa Semrad
handles compliance issues and Chloe Watson takes care of
our financial transactions. Additionally, we have welcomed
Rebekah Flanagan and Heather Smith to the staff. We are
actively working on a new registration system, new imaging
system and procedural changes. Change within the agency
structure is here also!
It is my desire for us to assist you in every way we can
to keep you in compliance with the Oklahoma Accountan-cy
Act and to provide information to the public as to assure
them that their confidence in our profession is well placed.
Randall A. Ross, CPA
Executive Director
2
OAB Recognizes Successful Candidates
On June 25, 2011, the Oklahoma Accountancy Board and
guests convened in the House Chambers of the Oklahoma
Capitol to honor candidates who recently passed the CPA
Exam. The semi-annual ceremony recognized 36 honorees,
including 33 who received certificates for meeting the re-quirements
for becoming CPAs. The Oklahoma Society of
Certified Public Accountants honored two recipients with
silver medals to recognize their outstanding performance on
the exam. Robert Herrick Benson of Tulsa and Joshua Ryan
Neil of Bixby each received the honor from the OSCPA.
Top: Successful candidates seated in the House chambers.
Bottom Left: Deputy Director Colin Autin, Immediate Past
Chair Janice Gray, Board Member Vicki Petete and Board
Member Karen Cunningham. Bottom Right: Amanda Mi-chelle
Kennedy receiving her certificate from her uncle Jerry
Krittenbrink, CPA, acting as a special presenter.
Changes In Continuing Professional
Education
Changes in Oklahoma law and OAB procedures will af-fect
the way that all CPAs report their annual CPE. Please
make note of the items listed below to ensure that your CPE
reporting remains in compliance…
Birth Month Reporting
It is important to remember when completing your annual
registration, you always report the CPE hours you completed
during the preceding calendar year. This is not affected by
the month in which you register. CPE is always reported for
the calendar year (Jan 1 – Dec 31) in which it was earned.
Compilation CPE
Oklahoma law requires all CPAs involved in compilation
engagements to complete at least four (4) hours of compila-tion-
specific CPE each year. This coursework must be spe-cific
to compilation…not compilation and review, or other
combinations of related topics. Such courses are available
through OSCPA and other providers. Please visit the OSCPA
website at http://www.oscpa.com/cpe/compilation.asp for a
schedule of courses.
NOTE: CPAs working for firms enrolled in peer review
programs with approved sponsors or sole proprietorships en-rolled
in peer review programs with approved sponsors are
exempt from the compilation CPE reporting requirement.
Three Rolling-Year Reporting
When planning your CPE activities, please remember that
while you are required to report a minimum of twenty (20)
hours of CPE in any given year, you are required to report
120 hours for every three rolling-year reporting period. The
120 hours must include at least four (4) hours of Ethics. For
example:
2009-2011: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
2010-2012: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
2011-2013: Requirement = 120 hour minimum with at least
four (4) hours of Ethics.
For additional information on CPE reporting, please contact
Michael Mount, CPE Coordinator at 405-522-3092, or via
email at mmount@oab.ok.gov.
3
Enforcement Actions
(Copies of the individual Orders in these cases are avail-able
in the Board office upon request and can be viewed on
the OAB website. This Bulletin includes only those enforce-ment
cases from 2010.)
RESPONDENT: Stanley Jon Reimer, Revoked CPA –
Kansas City, MO
CASE # 1732 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules when he was con-victed
of Second Degree Murder. Further violations include fail-ing
to file the Individual Registrant Reporting Form for compli-ance
year 2006, and failing to respond to the Board’s inquiries on
two occasions. The Board ordered the following: Respondent is
assessed fines of $1,000 for failure to file the reporting form and
$2,000 for failure to respond to the Board’s inquiry, plus costs of
$3,558.55; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: James Barton Kalsu, Revoked CPA –
Tulsa, OK
CASE # 1746 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2006, and failing to respond to the Board’s in-quiry.
Respondent agreed to a Consent Order which provides the
following: Respondent is assessed a fine of $1,000 for failure to
respond to the Board’s inquiry, plus costs of $1,505.71; and Re-spondent
must be in complete CPE compliance within 120 days.
RESPONDENT: Shelley Lewis, Cancelled CPA – Tulsa, OK
CASE # 1748 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2006, and failing to timely respond to the Board’s
inquiry. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed a fine of $500, plus costs of
$400.
RESPONDENT: Katherine L. Farrow, Revoked CPA –
Bethany, OK
CASE # 1774 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
comply with a previous Administrative Consent Order. In addi-tion,
Respondent failed to file personal tax returns for eight years,
which resulted in the suspension of privileges to practice before
the IRS, and Respondent failed to report the disciplinary action to
the Board. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed costs of $1,434; Respon-dent’s
certificate is revoked for cause; should Respondent apply for
reinstatement, she must show proof she has completed Profession-al
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why her certificate should be reinstated.
RESPONDENT: Kristen Rains Hillis, Revoked CPA –
Lawrence, KS
CASE # 1776 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely file CPE ethics documentation for compliance year 2006,
and by failing to complete CPE and file the Individual Registrant
Reporting Form for compliance year 2007. Respondent agreed
to a Consent Order which provides the following: Respondent
is assessed a fine of $1,000, plus costs of $1,567.50; Respondent’s
certificate is revoked for cause; should Respondent apply for rein-statement,
she must show proof she has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why her certificate should be reinstated.
RESPONDENT: Paul Michael Douglas, Revoked CPA – Norman,
OK
CASE # 1779 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by holding out as a
CPA and performing audits after the revocation of his certificate.
The Board ordered the following: Respondent is assessed fines in
the amount of $35,500, plus costs of $4,067.57; should Respondent
apply for reinstatement, he must show proof he has completed
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why his certificate should be reinstated.
RESPONDENT: Goldin Peiser & Peiser, LLP, CPA Firm – Dallas,
TX
CASE # 1793 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by performing an
audit for an Oklahoma client before Respondent was registered
with the Board. Respondent agreed to a Consent Order which
provides the following: Respondent is assessed a fine of $2,500,
plus costs of $815.09; and the Respondent’s clients must be noti-fied
and the subject audit reissued.
4
RESPONDENT: Joseph E. Carlson, Revoked CPA -
Monument, CO
CASE # 1792 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to ob-serve
applicable standards in the performance of an audit and fail-ing
to submit to a required peer review. The Board ordered the
following: Respondent is assessed fines of $10,000 for failing to
follow applicable standards and $2,500 for failing to undergo peer
review, plus costs of $5,319.27; Respondent’s certificate is revoked
for cause; should Respondent apply for reinstatement, he must
show proof he has completed Professional Ethics: The AICPA’s
Comprehensive Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why his certificate
should be reinstated.
RESPONDENT: John R. Reaves, Jr., CPA - Carlsbad, CA
CASE # 1786 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely file the Individual Registrant Reporting Form for compli-ance
year 2007, failing to complete CPE in ethics for that same
year, failing to respond to the Board’s inquiry, and failing to notify
the Board of a change of address within thirty days. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed fines of $1,000 for failing to
timely file the reporting form and complete CPE in ethics, $1,000
for failing to respond to the Board’s inquiry, and $1,000 for failing
to timely notify the Board of the change of address, plus costs of
$575.00; and Respondent must be in complete CPE compliance
within 120 days.
RESPONDENT: Jeffery S. Scott, CPA - Lighthouse Point, FL
CASE # 1787 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007,
and failing to respond to the Board’s inquiry. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed fines of $500 for failing to timely file
the reporting form, and $1,000 for failing to respond, plus costs of
$508.21.
RESPONDENT: Robert A. Rohleder, Revoked CPA -
OKC, OK
CASE # 1791 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2007, and failing to respond to the Board’s
inquiry. Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed a fine of
$1,000 for failing to respond to the Board’s inquiry, plus costs of
$355.00; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: Karen Lea Walker, CPA - Tulsa, OK
CASE # 1794 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by failing to timely
file the Individual Registrant Reporting Form for compliance year
2007, and failing to complete CPE in ethics for that same year.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000
for failing to timely file the reporting form and complete CPE in
ethics, plus costs of $382.50; and Respondent must be in complete
CPE compliance within 120 days.
RESPONDENT: Edgar Perez, Reciprocal Applicant -
Dalhart, TX
CASE # 1796 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
two years. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed
a fine of $1,500, plus costs of $540.
RESPONDENT: Erik Clark, CPA - Skiatook, OK
CASE # 1799 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
six months. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed
a fine of $500, plus costs of $175.
RESPONDENT: Finley & Cook, PLLC, CPA Firm -
Shawnee, OK
CASE # 1805 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and Board’s Rules by staffing a CPA
who was practicing public accounting, but not properly registered
with a permit to practice in Oklahoma. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed a fine of $500, plus costs of $175.
RESPONDENT: Jeffrey John Burns, CPA - Tulsa, OK
CASE # 1807 DATE OF BOARD ACTION: 2/5/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
one year. Respondent agreed to an Administrative Consent
5
Order which provides the following: Respondent is assessed a fine
of $1,000, plus costs of $595.
RESPONDENT: Craig Allen Myers, Revoked CPA -
Claremore, OK
CASE # 1742 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for the 2006 compliance period. Respondent agreed to
an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $1,000, plus costs of $1,007.50;
and within 120 days, Respondent must be in complete CPE com-pliance.
RESPONDENT: Lori L. Obata, CPA - Tulsa, OK
CASE # 1757 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
ten years. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $3,000, plus costs of $1,750; and Respondent will be placed
on probation for five years.
RESPONDENT: Ronnie Stephen Wasel, II, Revoked CPA - Moore,
OK
CASE # 1789 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
timely file the Individual Registrant Reporting Form for compli-ance
year 2007 and failing to notify the Board of a change of ad-dress.
Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed fines of $500
for failing to timely file the reporting form, and $1,000 for failure
to notify the Board of the change of address, plus costs of $526.32.
RESPONDENT: Joseph Frederick, Revoked CPA -
Little Rock, AR
CASE # 1790 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2007. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $327.50; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Sally Buxton Marso, Suspended CPA - OKC, OK
CASE # 1804 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and the Board’s Rules by failing to
file the Individual Registrant Reporting Form for compliance
year 2007, failing to complete CPE for 2007 and 2008, and failing
to comply with the terms of a previous Administrative Consent
Order. Respondent agreed to a new Administrative Consent Or-der
which provides the following: Respondent is assessed fines
of $2,000 for failing to file the reporting form and complete CPE
and $2,500 for failing to comply with a previous Administrative
Consent Order, plus costs of $250; Respondent must be in com-plete
CPE compliance within one year; Respondent’s certificate is
suspended, but shall be revoked if all fine and costs are not paid
within one year.
RESPONDENT: Sean Jones, CPA - OKC, OK
CASE # 1808 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $960.
RESPONDENT: Gary D. Gurley, Revoked CPA -
Redondo Beach, CA
CASE # 1809 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2006 and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed fines
of $1,000 for failing to complete CPE and $1,000 for failing to re-spond,
plus costs of 417.50; and Respondent must be in complete
CPE compliance within 120 days.
RESPONDENT: Joey Shambles, Revoked CPA -
Bartlesville, OK
CASE # 1811 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2007. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $397.50; Respondent’s certificate is
revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Samuel Alexander, CPA - Wagoner, OK
CASE # 1812 DATE OF BOARD ACTION: 2/26/10
6
Respondent violated the Act and Board’s Rules by failing to timely
enroll in a peer review program. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respon-dent
is assessed a fine of $2,500, plus costs of $593.04.
RESPONDENT: Richard Anthony Ingersoll, Revoked CPA -
Olympia, WA
CASE # 1814 DATE OF BOARD ACTION: 2/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed costs of $715; Respondent’s certificate
is revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Larry Bryan Darden, CPA -
Santa Monica, CA
CASE # 1728 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2006.
Respondent agreed to a Consent Order which provides the follow-ing:
Respondent is assessed a fine of $500, plus costs of $4,680.34;
and Respondent is placed on probation for five years.
RESPONDENT: Gibson & Wilkey, PC, CPA Firm - OKC, OK
Gibson & Company, PC, Dissolved Firm, OKC, OK
CASE # 1737 DATE OF BOARD ACTION: 3/26/10
Respondents violated the Act and Board’s Rules by holding out
and practicing public accounting without valid registrations and
permits, and failing to respond to the Board’s inquiries on two oc-casions.
Respondents agreed to a Consent Order which provides
the following: Respondents are assessed fines of $2,500 for hold-ing
out and practicing without a permit, and $2,000 for failing to
respond to the Board’s inquiries, plus costs of $3,438.98.
RESPONDENT: Clarke & Clarke, Inc., CPAs, Revoked CPA Firm
- Tulsa, OK
CASE # 1755 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to time-ly
enroll in a peer review program and failing to respond to the
Board’s inquiry. Respondent agreed to a Consent Order which
provides the following: Respondent is assessed fines of $2,500 for
failing to timely participate in peer review, and $1,000 for failing to
respond, plus costs of $2,880.
RESPONDENT: David Orey Tate, CPA – Mangum, OK
CASE # 1777 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to fol-low
the rules and/or regulations of HUD during an audit, which
resulted in disciplinary action by that agency, and then failing to
report the disciplinary action to the Board. Respondent agreed
to a Consent Order which provides the following: Respondent is
assessed a fine of $1,000, plus costs of $3,907.57; Respondent is
placed on probation for two years from the effective date of the
CO; while on probation, Respondent will undergo pre-issuance
reviews on the first six audits performed each year and report the
results of the pre-issuance reviews to the Board.
RESPONDENT: Kathaleen Elaine Spitz, Revoked CPA – Greer,
SC
CASE # 1782 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007. Respondent agreed
to an Administrative Consent Order which provides the follow-ing:
Respondent is assessed costs of $765; Respondent’s certificate
is revoked for cause; should Respondent apply for reinstatement,
she must show proof she has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why her
certificate should be reinstated.
RESPONDENT: Jay M. Beltz, Revoked CPA – El Cajon, CA
CASE # 1783 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2006 and failing to file the Individu-al
Registrant’s Reporting Form for compliance year 2007. Respon-dent
agreed to an Administrative Consent Order which provides
the following: Respondent is assessed costs of $715; Respondent’s
certificate is revoked for cause; should Respondent apply for re-instatement,
he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: James C. Ryan, Revoked CPA – Tulsa, OK
CASE # 1788 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant’s Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $330; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, he must show proof
7
he has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: James David Perry, Revoked CPA –
Holland, MI
CASE # 1803 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance year 2007. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $368.04; Respondent’s certificate is
revoked for cause; should Respondent apply for reinstatement,
he must show proof he has completed Professional Ethics: The
AICPA’s Comprehensive Course with a score of 90% or better, and
meet the burden of proof at a show cause hearing as to why his
certificate should be reinstated.
RESPONDENT: Stephen William Simon, CPA – Wilton, CT
CASE # 1813 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to retain
and provide the Board with the required documentation of CPE
completed for compliance year 2006. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed costs of $610; Respondent is placed on proba-tion
for three years; and Respondent must complete Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better.
RESPONDENT: Steve E. Landreth, CPA – OKC, OK
Landreth & Associates, CPAs, PC, CPA Firm, OKC, OK
CASE # 1816 DATE OF BOARD ACTION: 3/26/10
Respondents violated the Act and Board’s Rules by failing to timely
enroll in a peer review program, by making misrepresentations to
the Board and the Peer Reviewer, and by failing to register on the
list of governmental auditors. Respondents agreed to an Adminis-trative
Consent Order which provides the following: Respondents
are assessed fines of $2,500 for failure to timely enroll in a peer re-view
program, $5,000 for making misrepresentations, and $1,000
for failing to register on the governmental auditors list, plus costs
of $677.50; Individual Respondent must take an additional eight
hours of ethics each year for three years from the date of the Ad-ministrative
Consent Order; and Respondents agree to no longer
perform attestation work.
RESPONDENT: Thomas William Gambill, Revoked CPA – Tulsa,
OK
CASE # 1817 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006, 2007, and 2008. Respon-dent
agreed to an Administrative Consent Order which provides
the following: Respondent is assessed costs of $350; Respondent’s
certificate is revoked for cause; should Respondent apply for re-instatement,
he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: Karen Lee Zambrana, CPA – OKC, OK
CASE # 1818 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $765.71.
RESPONDENT: Jarin Louis Dykstra, CPA – Mustang, OK
CASE # 1821 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by practicing pub-lic
accounting without a valid permit and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed a fine
of $1,000 for practicing without a permit and $1,000 for failing to
respond to the Board’s inquiry, plus costs of $630.54; and Respon-dent
is placed on probation for two years.
RESPONDENT: April R. Simmons, CPA – Wiggins, CO
CASE # 1822 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $753.04.
RESPONDENT: Pia Diana McBride, CPA –
Broken Arrow, OK
CASE # 1824 DATE OF BOARD ACTION: 3/26/10
Respondent violated the Act and Board’s Rules by failing to dis-close
an arrest and charge for misdemeanor DUI on her reinstate-ment
application. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $1,000, plus costs of $875; Respondent’s application for re-instatement
shall be granted once fines and costs are paid, where-upon
Respondent will be placed on probation for two years.
RESPONDENT: Phillip M. Welch, Revoked CPA – OKC, OK
Phillip M. Welch, CPA, PC , Revoked CPA Firm – OKC, OK
CASE # 1781 DATE OF BOARD ACTION: 5/21/10
8
Respondents violated the Act and Board’s Rules by holding out
and practicing public accounting while revoked. Respondents
agreed to a Consent Order which provides the following: Respon-dents
are assessed a fine of $2,500, plus costs of $2,824.92; and
should Individual Respondent apply for reinstatement, he must
show proof he has completed Professional Ethics: The AICPA’s
Comprehensive Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why his certificate
should be reinstated.
RESPONDENT: Bryan D. Truitt, Revoked CPA – Rogers, AR
CASE # 1797 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $318.82; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Adam R. Havig, CPA – Tulsa, OK
CASE # 1806 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to time-ly
provide the Board with the required documentation of CPE
completed for compliance year 2006. Respondent agreed to an
Administrative Consent Order which provides the following: Re-spondent
is assessed a fine of $1,000, plus costs of $610.
RESPONDENT: Marka Kay Acton, Revoked CPA –
OKC, OK
CASE # 1825 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $395; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, she must show proof
she has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why her certificate should be
reinstated.
RESPONDENT: Peter A. Ellis, Revoked CPA – Norman, OK
CASE # 1827 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $500, plus
costs of $473.82.
RESPONDENT: Kevin N. Wilkinson, Revoked CPA –
Houston, TX
CASE # 1829 DATE OF BOARD ACTION: 5/21/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2007, 2008, and 2009 and failing
to file the Individual Registrant’s Reporting Form for compliance
year 2008. Respondent agreed to an Administrative Consent Or-der
which provides the following: Respondent is assessed costs
of $590; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: James C. Mahan, CPA – Altus, OK
CASE # 1652 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and the Board’s Rules by failing to
comply with applicable professional standards in the performance
of audits. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed costs of $3,545.19; Respon-dent’s
practice is limited in that he will no longer perform audits;
and Respondent must submit a final peer review.
RESPONDENT: Nicholas Lavezzo, Revoked CPA –
Colorado Springs, CO
CASE # 1798 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
costs of $315.50; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: PricewaterhouseCoopers LLP, CPA Firm – Tul-sa,
OK
CASE # 1800 DATE OF BOARD ACTION: 6/30/10
The Board alleges that Respondent violated the Act and Board’s
Rules by staffing two CPAs who were practicing public account-ing,
but were not properly registered and did not hold permits to
practice in Oklahoma. Respondent agreed to an Administrative
9
Consent Order which provides the following: Respondent is as-sessed
a fine of $2,000, plus costs of $1,077.50.
RESPONDENT: Christopher O’Connor, CPA -
Broken Arrow, OK
CASE # 1801 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approximate-ly
nine months. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed a fine
of $1,000, plus costs of $1,345.54; Respondent is placed on proba-tion
for two years, although the imposition of probation will be
stayed as long as the other conditions are met; and Respondent is
required to complete an extra eight hours of CPE for each year he
is on probation.
RESPONDENT: Michael Albright, Revoked CPA -
Broken Arrow, OK
CASE # 1810 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE for compliance years 2006 and 2007, and failing to file
the Individual Registrant Reporting Form for compliance year
2007. Respondent agreed to an Administrative Consent Order
which provides the following: Respondent is assessed costs of
$312.50; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
RESPONDENT: Van Cleave & Associates, PC, CPA Firm – Ponca
City, OK
CASE # 1815 DATE OF BOARD ACTION: 6/30/10
Respondent violated the Act and Board’s Rules by failing to timely
enroll in a peer review program. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respon-dent
is assessed a fine of $2,500, plus costs of $1,111.08.
RESPONDENT: Conliff J. Blankinship, CPA –
Pago Pago, American Samoa
CASE # 1772 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Act and the Board’s Rules by failing to
comply with applicable professional standards in the performance
of audits. Respondent agreed to a Consent Order which provides
the following: Respondent is assessed a fine of $2,500, plus costs of
$2,511.25; Respondent’s practice is limited in that he will no longer
perform audits unless Respondent first notifies the Board; in the
event that Respondent performs future audits, Respondent must
have pre-issuance reviews on all audit reports performed within
two years of accepting the first engagement; Respondent shall
complete 60 hours of his required 120 hours of CPE in the next
rolling three year period in courses related to auditing; and within
one year of accepting the first audit engagement, Respondent shall
take an additional 40 hours of CPE in courses relating to auditing,
which will not count towards the yearly CPE requirement.
RESPONDENT: Russell K. Morgan, Revoked CPA –
Honolulu, HI
CASE # 1830 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $716.32.
RESPONDENT: Clinton W. Putman, CPA – Sherman, TX
CASE # 1832 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Act and Board’s Rules by failing to com-plete
CPE and file the Individual Registrant Reporting Form for
compliance year 2007. In addition, Respondent reported that
he had entered a plea of guilty to two counts of possession of a
controlled substance and was sentenced to eight years probation.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $677.50; Respondent must complete twenty hours of
CPE, including two hour of professional ethics, within sixty days;
Respondent will be monitored by the Board for five years and
must provide quarterly reports to the Board from a professional
counselor; Respondent must attend weekly AA meeting while
he is monitored; along with his annual application for a permit,
Respondent must attach a letter from a licensed psychologist or
medical doctor stating that Respondent is successfully undergo-ing
treatment; and Respondent must also submit an annual letter
from his current employer acknowledging employment status and
the type of work performed by Respondent.
RESPONDENT: Dana B. Anders, Revoked CPA –
Tampa, FL
CASE # 1841 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to file the In-dividual
Registrant Reporting Form for compliance year 2008.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed costs of $496.96;
Respondent’s certificate is revoked for cause; should Respondent
apply for reinstatement, she must show proof she has completed
10
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why her certificate should be reinstated.
RESPONDENT: Shuk-Kuen Ng, CPA – Winnetka, IL
CASE # 1842 DATE OF BOARD ACTION: 8/20/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed a fine of $1,000,
plus costs of $1,087.50.
RESPONDENT: Judy F. Williams, CPA – Tahlequah, OK
Williams & Williams, CPAs, CPA Firm – Tahlequah, OK
CASE # 1623 DATE OF BOARD ACTION: 9/24/10
Respondents violated the Act and Board’s Rules by failing to ob-serve
Governmental Auditing Standards (GAS), failing to timely
participate in peer review and submit the required documentation
to the Board, and failing to respond to the Board’s inquiry. Re-spondents
agreed to a Consent Order which provides the follow-ing:
Respondents are assessed fines of $1,000 for failure to observe
GAS requirements, $2,500 for failure to timely participate in peer
review, and $1,000 for failure to respond, plus costs of $7,402.01;
and Respondents agree to limit their practice to not perform au-dits.
RESPONDENT: Brenda Lee McAfee, Revoked CPA –
Choctaw, OK
CASE # 1835 DATE OF BOARD ACTION: 9/24/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2007 compliance period, and failing to respond to the
Board’s inquiry. Respondent agreed to an Administrative Consent
Order which provides the following: Respondent is assessed costs
of $450.07; Respondent’s certificate is revoked for cause; should
Respondent apply for reinstatement, she must show proof she
has completed Professional Ethics: The AICPA’s Comprehensive
Course with a score of 90% or better, and meet the burden of proof
at a show cause hearing as to why her certificate should be rein-stated.
RESPONDENT: George Thomas Paganis, CPA – Tulsa, OK
CASE # 1843 DATE OF BOARD ACTION: 9/24/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007 to
report his exemption to the CPE requirement. Respondent agreed
to an Administrative Consent Order which provides for a public
reprimand.
RESPONDENT: Marci Miller, CPA – Custer City, OK
CASE # 1848 DATE OF BOARD ACTION: 10/29/10
Respondent violated the Board’s Rules by failing to complete re-quired
peer review. Respondent agreed to an Administrative Con-sent
Order which provides the following: Respondent is assessed a
fine of $2,500, plus costs of $478.50; and Respondent agrees to not
perform audits unless she successfully completes the peer review
program.
RESPONDENT: Randy W. Jindra, Former CPA –
Coweta, OK
CASE # 1747 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Board’s Rules by failing to timely pro-vide
documentation for CPE taken in 2006 and 2007. Respondent
agreed to a Consent Order which provides the following: Respon-dent
is assessed costs of $1,500.
RESPONDENT: Jeff L. Morton, Revoked CPA – OKC, OK
CASE # 1828 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2007 compliance period. Respondent agreed to a Con-sent
Order which provides the following: Respondent is assessed
costs of $1,098.75; Respondent’s certificate is revoked for cause;
should Respondent apply for reinstatement, he must show proof
he has completed Professional Ethics: The AICPA’s Comprehen-sive
Course with a score of 90% or better, and meet the burden of
proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Erwin “Ean”Sullivan , Revoked CPA –
Plano, TX
CASE # 1834 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for the 2008 compliance period. Respondent agreed to an Admin-istrative
Consent Order which provides the following: Respondent
is assessed costs of $319.25; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, he must show
proof he has completed Professional Ethics: The AICPA’s Compre-hensive
Course with a score of 90% or better, and meet the burden
of proof at a show cause hearing as to why his certificate should be
reinstated.
RESPONDENT: Phillip D. Kramer, Revoked CPA –
Kingwood, TX
CASE # 1836 DATE OF BOARD ACTION: 11/19/10
11
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2008.
Respondent agreed to an Administrative Consent Order which
provides for the following: Respondent is assessed a fine of $500,
plus costs of $553.21; and Respondent is required to complete 66
hours of CPE by June 30, 2011.
RESPONDENT: Stephen J. Litwack, Revoked CPA –
Tulsa, OK
CASE # 1850 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act and Board’s Rules by holding out as a
CPA after his certificate had been revoked. Respondent agreed to
an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $500, plus costs of $153.75.
RESPONDENT: Regier, Washecheck & Jones, PLLC, CPA Firm
– OKC, OK
CASE # 1855 DATE OF BOARD ACTION: 11/19/10
Respondent violated the Act by failing to notify the Board of a
name change within thirty days from the occurrence. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed a fine of $1,000, plus costs of
$97.50.
RESPONDENT: Mark Corjay, Revoked CPA – Plano, TX
CASE # 1761 DATE OF BOARD ACTION: 12/17/10
Without admitting to alleged violations in an SEC referral case,
Respondent agreed to an Administrative Consent Order which
provides the following: Respondent is assessed costs of $6,311.67;
Respondent’s certificate is revoked; should Respondent apply for
reinstatement, he must show proof he has completed Professional
Ethics: The AICPA’s Comprehensive Course with a score of 90%
or better, and meet the burden of proof at a show cause hearing as
to why his certificate should be reinstated.
RESPONDENT: Edwin G. Nichols, Jr., CPA – Amarillo, TX
CASE # 1833 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Board’s Rules by failing to timely file the
Individual Registrant Reporting Form for compliance year 2007.
Respondent agreed to an Administrative Consent Order which
provides for the following: Respondent agrees to a settlement
amount of $1,721.25.
RESPONDENT: Evelyn J. Noah, Revoked CPA –
San Ramon, CA
CASE # 1845 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
complete CPE and file the Individual Registrant Reporting Form
for compliance year 2008. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $195.46; Respondent’s certificate is revoked for
cause; should Respondent apply for reinstatement, she must show
proof she has completed Professional Ethics: The AICPA’s Com-prehensive
Course with a score of 90% or better, and meet the
burden of proof at a show cause hearing as to why her certificate
should be reinstated.
RESPONDENT: Thomas M. Ennis, CPA – Tulsa, OK
CASE # 1847 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by failing to timely
file the Individual Registrant Reporting Form for compliance year
2008 and practicing without a permit. Respondent agreed to an
Administrative Consent Order which provides for the following:
Respondent is assessed fines of $500 for failing to timely file the
reporting form, and $1,000 for practicing without a permit, plus
costs of $389.21.
RESPONDENT: Christopher Olsen, CPA – Tulsa, OK
C.G. Olsen & Company, PC, CPAs, Non-registered Firm
CASE # 1849 DATE OF BOARD ACTION: 12/17/10
Individual Respondent violated the Act and Board’s Rules by prac-ticing
public accounting in Oklahoma before certification through
an unregistered firm. Respondents agreed to an Administrative
Consent Order which provides the following: Respondents are as-sessed
a fine of $2,500, plus costs of $533.54.
RESPONDENT: Glen T. Kegin, Former CPA – Harrah, OK
CASE # 1859 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by practicing pub-lic
accounting without a permit and failing to complete CPE for
the compliance year 2008. Respondent agreed to an Administra-tive
Consent Order which provides the following: Respondent is
assessed costs of $369.73; and Respondent will surrender his cer-tificate.
RESPONDENT: Thomas R. Fawcett, CPA – Tulsa, OK
CASE # 1860 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by staffing a CPA
who was practicing public accounting, but not properly registered
and not holding a permit to practice in Oklahoma. Respondent
agreed to an Administrative Consent Order which provides the
following: Respondent is assessed a fine of $1,000, plus costs of
$507.54.
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RESPONDENT: Rockwell Freed, CPA – Bixby, OK
CASE # 1861 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for approxi-mately
a year and a half. Respondent agreed to an Administrative
Consent Order which provides the following: Respondent is as-sessed
a fine of $1,000, plus costs of $469.29.
RESPONDENT: Jan G. Knotts, CPA – Norman, OK
CASE # 1865 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and Board’s Rules by holding out be-fore
applying for Oklahoma certification. The Respondent agreed
to an Administrative Consent Order which provides the following:
Respondent is assessed a fine of $2,500, plus costs of $483.
RESPONDENT: Melissa VanMarel Bradley, CPA –
Broken Arrow, OK
CASE # 1844 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
timely apply for a reciprocal Oklahoma certificate for several years.
The Board ordered the following: Respondent is assessed a fine of
$2,000, plus costs of $1,441.18, and is placed on probation for one
Individuals Revoked
Pursuant to Section 15.14.F .2 of the Oklahoma Accountancy Act,
the following individuals were automatically revoked for failure to
complete the 2010 registration renewal.
NOTE: Asterisk (*) indicates firms/individuals have been reinstated.
Evelyn Hall Francik; Thomas Kenneth Miller Jr.; Martha Beggs
Frazier; Robert W. Karlovich; Stephen Robert Smith; Kenneth B.
Carter; Benny O. Brott; Walter E. Monroe; Reagan Ted Wilson Jr.;
Charles Glen Meckfessel; P. Ann Epps Ritter; Ronald Jack York;
Hershel Larry Richey; Walter Benson Reif, Sr.; Cheryl Ann Rich;
Stephen Bradley Maynard; Lesa A. Creveling; Kari Lee Nicklas;
Mark Andrew Holder; Robert T. Martella; Charlcie Evelyn Far-ley;
Celestean Barnes; Sharon Minnear Ward; Johnna Kay Ran-dolph;
Waihei Dora Cheung; Carolyn Elizabeth Hughes; Edward
Kirkland Golbach; Katherine Anne Gronen; William Leon Pearce;
Cynthia Lee Dye; Albert W. Green; Skip Riley; Frederick Ernest
Roll; William Dorsett Trahan; Mary Lillian Dees; Steven Duane
Davidson; Scott H. Beech; Greg L. Armstrong; Janet L. Nibel; Mun
Sun Chang; Laura Kathleen Stillwell; David F. Sprouse, Jr.; Wenjian
Xing; Derrick Gilbert Martin; Nina Leslie Klein; Kelly Chase Lind-ner;
Lisa K. Rollison; Ann Denise Hendrix; Phillip David Kramer;
Mae L. Parcel; Benjamin Clay Freeny; Jeannette Rachel Absh-er;
Jason Lee Engstrom;
year from the effective date of the Order.
RESPONDENT: Ronnie Wasel, Revoked CPA – Moore, OK
CASE # 1789 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to
comply with a previous Administrative Consent Order. The Board
ordered the following: Respondent is assessed costs of $1,568.82;
Respondent’s certificate is revoked for cause; should Respondent
apply for reinstatement, he must show proof he has completed
Professional Ethics: The AICPA’s Comprehensive Course with a
score of 90% or better, and meet the burden of proof at a show
cause hearing as to why his certificate should be reinstated.
RESPONDENT: Billy E. Clark, Former CPA – Merkel, TX
CASE # 1846 DATE OF BOARD ACTION: 12/17/10
Respondent violated the Act and the Board’s Rules by failing to no-tify
the Board of the charges and guilty plea to six felony charges.
The Board ordered the following: Respondent is assessed costs of
$613.56; Respondent’s certificate is revoked for cause; should Re-spondent
apply for reinstatement, he must show proof he has com-pleted
Professional Ethics: The AICPA’s Comprehensive Course
with a score of 90% or better, and meet the burden of proof at a
show cause hearing as to why his certificate should be reinstated.
Firms Revoked
Pursuant to Section 15.15 of the Oklahoma Accountancy Act. the
following firms were automatically revoked on July 1, 2010, for
failure to renew the registration and pay the appropriate fee.
CPA Limited Liability Partnerships
Kiesling Associates, LLP; Legacy Advisors, LLP*; PMB Helin
Donovan, LLP*
CPA Corporations
Bill Rusk, CPA, P.C.*; Bottom Line Solutions, Inc.; Cathy H. Pol-zien,
Inc.*; Eldridge Gordon, Jr., P.C.; Jerry Parsons CPA PC*; Kent
L West, CPA, P.C.; Kent L. Mcmahan, Certified Public Accountant,
P.C.; Marvin F. Sturtz, C.P.A., Inc.; Michelle S. Kauk, CPA, P.C*.;
Ornelas & Morris, CPA’S, P.C*.; Payne Smith & Jones, P.C.; Phillip
Courtney Hogan P.C.*; Ralph B. Richey C.P.A. P.C.*; Robin Wilk-erson,
P.C.*; Sandra R. Henderson, P.C.*; Straub’s Financial Ser-vices
Co., P.C.; Susan Dick And Associates, C.P.A., P.C.*; Walter
Clouse Jr, CPA, P.C*.
PA Corporations
Kimberly R Brock P.A. Accounting & Tax, PC*
CPA Limited Liability Companies
Anderson & Kannard, P.L.L.C*; Charles W. Stidham, Certified
Public Accountant, PLLC; Crum & Associates, PLLC; Dennis
Maley CPA, PLC*; Phillips Accounting & Consulting, PLLC; Rick
L. Dugan, CPA PLLC*; Tim R. Watts, PA PLLC; William T. Zum-walt
CPA, PLLC*.
13
CCAANNDDIIDDAATTEESS’’ CCOORRNNEERR
National Oklahoma National Oklahoma National Oklahoma National Oklahoma
2008
Window 1 44.66% 48.05% 46.94% 36.89% 45.66% 39.18% 45.66% 31.46%
Window 2 53.09% 42.70% 47.60% 23.22% 49.59% 52.38% 48.57% 46.53%
Window 3 51.04% 52.42% 49.60% 53.57% 53.93% 52.04% 51.15% 49.09%
Window 4 47.00% 44.33% 45.76% 37.50% 46.40% 52.45% 48.59% 50.76%
2009
Window 1 47.61% 54.00% 46.23% 44.26% 45.54% 41.02% 47.96% 55.55%
Window 2 51.79% 50.00% 48.62% 48.65% 50.58% 51.25% 52.25% 58.95%
Window 3 51.52% 48.95% 52.27% 39.82% 51.18% 43.56% 52.41% 40.00%
Window 4 47.99% 35.59% 45.65% 33.72% 46.15% 37.71% 46.53% 43.90%
2010
Window 1 46.90% 45.78% 46.60% 46.23% 45.00% 42.16% 49.00% 51.61%
Window 2 50.80% 45.97% 48.90% 40.17% 48.40% 42.16% 52.10% 53.01%
Window 3 49.40% 48.38% 50.80% 41.31% 52.70% 48.54% 54.00% 51.35%
Window 4 44.89% 39.41% 44.27% 32.71% 45.02% 44.78% 47.29% 45.76%
2011
Window 1 48.11% 42.85% 32.07% 30.66%
AUDIT BEC FAR REG
Oklahoma Pass Rate for the Uniform CPA Examination
Each section is paired with the National average. Statistics are furnished by the AICPA.
New International Testing Options!
Candidates can schedule to sit for the computer based test
at testing centers in the 54 jurisdictions including District of
Columbia, Puerto Rico, Virgin Island & Guam.
International Testing Center (ITC): Bahrain, Japan, Kuwait,
Lebanon & United Arab Emirates.
Candidates that are citizens, long-term residents of these
countries & US citizens residing or traveling abroad can sit
for the exam at these centers. Candidates requesting to sit at
ITC will be asked to provide proof of residency to NASBA
before testing.
Oklahoma Based Prometric Sites
Oklahoma City
2224 NW 50th Ste. 196
Oklahoma City, OK
405-843-8378
Tulsa
3015 E. Skelly Dr., Ste. 254
Tulsa, OK
918-747-9333
14
Successful Candidates
Window 4/2010
Moyosore Adebowale Ayoola
Robert Herrick Benson
Jack Raymond Benter
Nathan Michael Blais
Wesley Scott Callender
Randall Owen Cannon
Brett Edward Carnes
Jordan Michael Carris
Geoffrey Dylan Cope
Toni Diane Cruz
Danielle Marie Cummins
Sarah Dash
Patrick Wayne Deakins
Kyle Denny
Angela Leann Elliott
Genevieve D. Foster
Peggy Jo Gaskill
Carly Renee Gilkerson
Ashley Elizabeth Golda
John Paul Goode
Mindy Sarie Hines
Michael Leonard Hodges
Tara Hoffman
Matthew David Holland
Brian Wayne Jackson
Katie Rae Johnson
Spencer King
Andrea Dawn Kissack
Jennifer Leigh Major
Kristina Lynn Marberry
Michael Kevin Mcdonald
Olga Vladimirovna Mironova
Philip Donald Mock
David Tyler Mynes
Staci Dawn Nelson
Jonathan Curt Niccum
Dara Catherine Nordstog
Yuxin Qin
Rochelle Quillman
Brian Patrick Rahlf
Swapna Proddutur Reddy
Darcy Lynn Reherman
Andrea Herring Rice
Jared D. Robinson
Chandra Denice Shelby
David Joseph Stiles
Michelle Marie Stoverink
John Corbett Thompson
Lindsey Blair Tower
Micki Van
Jeffrey Scott Vestring
Christopher Richard Walters
Mark Russell Walters
Janet Zerby
Mi Zhou
Total Successful Candidates
Window 4/2010 = 55
Paige A. Arthur
Benjamin David Blosch
Brian Joseph Blundell
Diane Marie Carlson
Colley Dakota Cole
Mark Lynn Davis
Tonia Darnette Fitzpatrick
Gilbert Boughton Fletcher
Megan Rachelle Fredrickson
Daryl Ray George
Jason Andrew Henry
Amanda Rae Hubler
Grant Russell Johnson
Tyra Joplin
Vanessa Lynn Mclaughlin
Patricia Mendoza
Joshua Ryan Neil
Eric Pannell
Jacob Edward Pasby
Travis Lee Rakes
Julia Rohrs
Veronica Caroline Sandubrae
David Michael Sever
Scott Ray Smith
Roberta Florence Stewart
Melissa Farrall Thomas
Alexandria Elaine Wade
Nicole Elizabeth Wade
Laura Elizabeth Zerger
Total Successful Candidates
Window 1/2011 = 29
Window 1/2011
Bold = Each Section Passed on First Sitting
15
Oklahoma Accountancy Board Staff
Randall A. Ross, MBA, CPA
Executive Director
rross@oab.ok.gov
Colin Autin, CPO
Deputy Director
cautin@oab.ok.gov
Linda Ruckman
Licensing Coordinator
lruckman@oab.ok.gov
Michael Mount, MBA
CPE Coordinator
mmount@oab.ok.gov
LaLisa Semrad
Enforcement Coordinator
lsemrad@oab.ok.gov
Matthew Sinclair
Records Coordinator
msinclair@oab.ok.gov
Sharon Wells
Examination Coordinator
swells@oab.ok.gov
Chloe Watson, MBA
Accountant II
cwatson@oab.ok.gov
Heather Smith
Administrative Assistant I
hsmith@oab.ok.gov
Rebekah Flanagan, BA
Administrative Assistant II
rflanagan@oab.ok.gov
Oklahoma Accountancy Board
201 N.W. 63rd St., Suite 210
Oklahoma City, Oklahoma 73116
405.521.2397 Fax 405.521.3118
www.ok.gov/oab
PRSRTSTD
U.S. POSTAGE
PAID
OKLAHOMA CITY
OKLAHOMA
PERMIT NO. 317